Tsika basa prices. Sangano kwenhumbi mhiri muganhu

Sezvo Customs Service of Russian Federation akapa mugove kukosha fiscal pakutengeserana chichizouya yeUnited bhajeti, hurumende anoedza kudzora kuchengetwa hwakagadzwa mitemo nemirayiro Clearance kugadzira zvose vanorumwe zvoupfumi basa, uyewo kusanganisira kuverenga uye kuripwa netsika mabasa nerimwe. izvi zvose kunokonzera kudiwa chakakomba ruzivo uye unyanzvi hwakasiyana ruzivo mumunda pamuganhu kudzora wose kuenda kuyambuka muganhu dzimwe nhumbi.

Huru pamutemo gwaro, maererano izvo yaidzorwa prices netsika kubhadhara - ndiye Customs Code of Tsika Union, iyo chikamu chechipiri zvachose vakazvipira kuti nyaya iyi.

The Mhando chikuru

Chokutanga zvinokosha kuziva kuti pane mapoka maviri chikuru vachibhadhara - imupota uye ekisipoti. Mumwe nomumwe wavo kunosanganisira zvadzinoda uye, naizvozvovo, ivo prices tsika mabasa.

kupinza

Maererano pari TC TC tsika dzakadaro kubhadhara dzinosanganisira:

• Import mabasa. Iri rokumanikidzirwa muripo, izvo zvinofanira mhosva netsika zviremera kana uchifamba chero nhumbi mhiri kumuganhu.
• VAT. I inofanira kupomerwa vachiedza kupinza nhumbi muimba Customs Union. Zviri isina kunanga mutero, kuripwa iyo inodzorwa kwete motokari, asiwo mutero mitemo yevanhu munyika.
• Excises. Kubhadhara chero imupota chinokosha zvigadzirwa kuti TC. Zviri isina kunanga mutero uye inodzorwa saizvozvo sezvo VAT.
• Tsika mabasa. Vanosungirwa kubhadhara kuti mhosva kuMudzidzisi zviremera kuti aurayiwe mabasa chokuita nokusunungurwa nhumbi kubva kundima, uyewo avo nazvo, kana zvimwe zviito zvimwe TK kana mitemo kushanda nedzimwe nyika, GAC. The zvachose mazita nezviito kuti anogona kuva hwaro akapiwa mwero netsika yebasa, panguva yakazaruka, kureva, zvinogona nopindirana inobva ano CC GAC. Uyewo, unogona mukwanisi, kubvira chero Kunyanya pamutemo mabasa nomumwe GAC Mapato.

ekisipoti

Pakati boka ichi zvinokosha kuziva zvinotevera apo tsika mabasa unosimbiswa:

• Export basa. Izwi iri chete zvinoratidzwa pamutemo mabasa kuRussia, asi vasati akatsanangura chaizvo TS mitemo. Vanokurondedzera nomuenzaniso pamwe kuripwa zvainoreva.
• Tsika mabasa. payout ichi hazvigoni kusapfuudza anofungidzirwa Mari mari chakakonzerwa namaneja kuMudzidzisi vehurumende vari basa chero chiito pachinhu icho yakatarwa kubhadhara. Kana mutemo uyu haakudzwi, ipapo kodzero payer kuti vanyore fomu kudzoka mari, izvo zvisina kufanira rwakabhadharwa, uyewo mamwe mari. The chete chinhu kucherechedza: application inofanira kuva vaifanira makore matatu pashure mubairo ichi chakaitwa.

zvaunoda

Siyana mutero zvaunofarira zvinogona kushandiswa pazvinhu zvimwe zvinhu kana nyika dziri yabva dzimwe nyika dziri mundima Customs Union. Kana kugadzirwa kunze kwenyika kubva Russia, muchiitiko ichi, chikumbiro chavo hakuna envisaged.

Maererano mitemo kuitika pazvinhu izvi zvinosanganisira zvinotevera:

• List dzichiri kusimukira, izvo vanogamuchirwa motokari User zvavanosarudza.
• The mazita wevadukusa dzakabudirira, izvo vanogamuchirwa motokari User zvavanosarudza.
• List mishonga zvaibva uye kunze importing kunyika, uye pachinhu icho anopa zvikunde kuti mutero zvavanosarudza.

Kwakabva kwenhumbi kunotemwa maererano nemitemo mvumo muna Agreement pakati hurumende Belarus, Kazakhstan uye Russia muna 2008.

Zvaunofanira kuziva?

Kana musingadi funga aina nhumbi kubva Russia, mujinga mwero yetsika basa iri ukoshi enshrined iri kuitika en, uye rinoshandiswa chero zvinhu 130 paguyo, iyo Russia iri kupfuura zvakanaka hurumende mune zvematongerwo enyika uye vezvokutengeserana pfungwa. Mwero nokuti zvinodiwa kuti 75% Muongororo yekutanga en saka zvinoshanda zvigadzirwa izvo anogadzirwa 103 akasiyana anoti. Complete kusavapo basa inopiwa nokuda dzakananga pakarongwa zvaunoda zvinhu, izvo zvifambiswe kuti mundima Russian Federation kunyika 49 dziri pasi zvinenge dzakabudirira.

Kufadza zvinogoneka mwero 200% of zvinokosha tsika mutero, uye rinoshandiswa toreva nhumbi idzodzo chinoti izvo Russia hakusi muna NLR rudzi, kana kana chigadzirwa aine USINGAZIKAMWI mavambo.

The mitemo razvino rinotiwo dzakagamuchirwa, pamwe chete Russia kuumba vakasununguka wezvokutengeserana nzvimbo, hazvifaniri kubhadharwa imupota basa, kana vari kuenda kutakura zvinhu zvavo munharaunda yeRussian Federation, uye mune mamwe mamiriro ezvinhu, nokuti mamwe ezvokutengeserana zvigadzirwa vamwe mutero quotas wakaiswa .

Pasi mutero kota akapa nokugadzirisa nechiyero zvainoreva kupinda Russia akasiyana-siyana okurima zvigadzirwa zvaibva munyika rechitatu. Kana wakaiswa chairo yezvokutengeserana chigadzirwa, kana kurerutswa kupinzwa anobhadharwa imupota basa, asi akaratidza chete shoma chigadzirwa ichi, izvo zvinogona vakabatikana panguva mutengo ichi.

Munyika ino, vanenge zvinosanganisirwa vakasununguka zvokutengeserana rokufambira, havana kuchikosha simba kana kukwanisa kutungamirira zviito akatorwa noruremekedzo kumanikidza mabasa uye dzimwe nezviyero mutemo dzimwe kutengeserana nyika rechitatu.

quotas

Mashandiro anoita tsika zviremera zvinopa kuzivikanwa apo vachiedza kupinza zvigadzirwa zvakadaro izvo mutero quotas iri. By pachavo, vari kushandiswa sezvo chiyero achitonetsekawo zvainoreva kupinda Russia akasiyana-siyana okurima zvigadzirwa zvinogadzirwa munyika rechitatu, uye vari kutarisirwa chete kuti imwe nguva, pakukoka mazita kwenhumbi kunotenderwa Commission of Customs Union kana hurumende yeRussia.

Quotas rinogona kurondedzerwa toreva zvimwe zvinhu nhumbi zvose zvinokosha uye bhuku. Zvadaro, vari anoparadzirwa pakati rese vemamwe dzaishandiswa mabasa TS uye Russian Federation, uye pashure paizvozvo, kana zvakakodzera, anogonawo kugoveranwa pakati munyika rechitatu. Pakugoverwa pamusoro kota vhoriyamu pakati rese kuenderana RF VEZH akashandisa kota kana pahwaro makwikwi hurongwa.

The mitemo razvino yokudzora huru tsika zviremera mashandiro parakatonga kuti aina mutero unodiwa quotas takatsunga muna zvaidiwa imupota. Vari akaisa pamusoro zvakajeka yakanatsa nguva pakureva yakananga ndandanda zvinhu uye yakananga zvakawanda, kupa kuti kuderedzwa mutengo. Pakatanga zvikomborero izvi Hurumende yeRussian Federation ari dziine ekisipoti tsika dzinenge akaderedzwa, uye vari kazhinji vatora pachinhu siyana zviwanikwa, dzakadai Mahydrocarbon, matanda nomukaka.

Zviri tikacherechedza chokwadi zviripo kuti kubatsira siyana uye zvaunofarira chokuita kuripwa mari haafaniri anoshanda muripo, kana chaiwo Anti-marara chaiwo mhando hadzingoshandi kwavari.

zvinobatsira

Kusiyana zvaunofarira havafaniri kupa kuti munhu zvichienderana hunhu uye kushandiswa zvisinei iro zvikuru nyika yakabereka marketable zvigadzirwa. Mutero zvaunofarira anogona kushandisa kuti kupinza zvinhu kana kuderedza mwero ekisipoti tsika mabasa, uye mubvunzo wavo zvinonyatsoteerera rinotaura mukuchengeta motokari zvisinei yavari mapoka chaiwo nhumbi rikashandiswa.

Rates netsika

Kuti zvakarurama huwandu muripo, unofanira kunge yoku- uye mashoko echokwadi pamusoro zvinotevera:

• Inotibatsira mujinga prices tsika mabasa, mutero, VAT uye excise mabasa nhumbi kuti zvinofamba mhiri muganhu, sezvakarehwa bumbiro raanotaura ayo chinokosha Nomenclature vanorumwe zvoupfumi basa.
• SeMutambo mwero basa: Anti-marara, pamwaka, muripo, zvaunoda, zvaunoda, kuchengeteka, kota pamusoro mamwe zvinhu zvifambiswe mhiri kumuganhu.
• Ndezvipi nzira uye mitemo inodzora zvainoreva uye ekisipoti tsika ukoshi zvinhu zvakasiyana-siyana.
• Chii akashandisa kukarukureta wevacheche, iyo inorondedzera prices tsika mabasa, uyewo Uwandu inobhadharwa mari.
• Features kuita pamutemo framework, maererano izvo Implementation ari pamusoro pfungwa.

uwandu Tangai

Import mabasa, izvo kumanikidza Moscow tsika uye dzimwe miviri akafanana kubvumirwa zvinoenderana Zvaitongwa Board of ECE, asi ekisipoti chete kunogona wakasiyiwa Hurumende. Aimbova inogona dzaona inobva CET - specialized denga rates, pamusoro izvo imupota mabasa pachinhu zvigadzirwa kupinza munharaunda GAC kubva kunyika ipi yechitatu. Bumbiro iri systematized zvizere zvinoenderana chete HS EEC, pashure pacho nechekare inoshandisa Moscow tsika uye dzimwe nhengo.

Kutsunga ekisipoti mabasa ari kuitwa maererano prices aifarirwa Resolution of Russian Government №754 kubva 30.02.13. Yaipedzerwa mari hunotsigirwa prices uye mari nhumbi.

marudzi vachibhejera zvinhu

Maererano mitemo pari inomirira mhando nhatu huru, izvo zvingasanganisira imupota mabasa kana ekisipoti - dzakananga, AD valorem uye zvabatanidzwa. Kubva musi uyu, zvagara zvasarudzwa imwe nomazviri pakuverenga okupedzisira mabasa.

chaicho

Rinogona kuiswa mune madhora kana Maeuro pachinhu chairo vhoriyamu, uremu, nzvimbo kana uwandu zvinhu. Nemamwe mashoko, muchiitiko ichi mari mabasa akatsunga maererano zvechadenga chigadzirwa mumuviri, uye mazita maitiro aya anogara rakashama.

The yemaitiro inoshandiswa kuverenga basa, zviri sezvinotevera: Stp = SPhKVhFH apo:

• Stp - yaipedzerwa netsika yebasa.
• SP - mwero chete Unit kukarukureta, runoratidzwa dzimwe mari.
• Zvakanaka hf - kosi akasarudza dzimwe mari, yakasimbiswa ne Central Bank of Russia panguva vanyorwa kuzivisa.

AD valorem

Customs mabasa Russia kunosanganisira kushandisa AD valorem sechinhu chaiyo chikamu kuti mari inoshandiswa, uye zvingava zvakasiyana kuti imupota uye ekisipoti.

Aina ukoshi panguva pakutsvaga Mutongo kuitika yeRussian Government №191, maererano iyo inorondedzera zvinokosha mitemo kusarudza tsika zvachose kukosha zvigadzirwa, kwekurasira kunze Russian Federation.

Import mari iri maererano nhanhatu dzakasiyana nzira mubumbiro Agreement wataurwa pamusoro apa 2008, zvakatemwa netsika kukosha kwenhumbi vakatakura nomunharaunda yacho motokari, uyewo muchitsauko 8 CC GAC.

pamusoro AD valorem mwero rinowanikwa neDare mutoo mabasa ari nhumbi:

Stp = SPhTS apo:

• Stp - yaipedzerwa mitero.
• JV - akaisa mwero yebasa.
• TC - kwokupedzisira tsika ukoshi zvinhu.

vasanganiswa

Sezvo zita rinoreva, kuripwa netsika mabasa ari kuwedzera vasanganiswa inopa mubatanidzwa zvigadziriswe mbiri dzataurwa pamusoro apa. Kureva AD valorem mwero iri akawedzera imwe yakamisirwa kukosha, ipapo shoma muganhu yakaiswa.

chaiwo marudzi

mari kwakadaro kunogona mhosva nokuda miviri yakasiyana kunyika iri Tsika Union, pasinei vomureza pabasa rino. Izvi zvinosanganisira zvinotevera:

• Special. Dzinopfuura mhingaidzo uye vakasikwa kudzivirira chinhu pamusika rokurara kupinzwa. Inokosha mabasa akadaro kunosanganisira kuziva mwero kuwedzera kune mumwe boka mishonga kana tichienzanisa mureza.
• Anti-marara. Unoshandiswa kuunza mari kupinza zvigadzirwa dzavo akasimbisa aenzane munyika kwekurasira nyika. mari idzi dzinoshandiswa chete kana musiyano iri inokanganisa zvipfuwo kugadzirwa zvakafanana zvigadzirwa.
• Muripo. Vari mhosva kuwedzera mureza kuti kuderedza makwikwi-siyana kutorwa zvigadzirwa, izvo zvichaita kutengeswa pamusoro pamusika yenyika.
• Pamwaka. Current mitemo anokoshesa mabasa akadaro Article 6 Mutemo "On Tsika mutero", iro rinotaura kuti vachanzwikwa kupiwa kwenguva isingadariki mwedzi mitanhatu uye kugadziridzwa kuti nechokwadi operative kudzora ekisipoti zvigadzirwa. The zvachose mazita zvinhu, uyewo dzakananga dziine nemwaka mabasa pamusoro pavo, kukarukureta payakavakirwa uye nzira muripo vanotenderwa chete Hurumende. A maitiro chinoratidza mabasa aya kuti vari kushandiswa panzvimbo prices anosimbisa en.

The mitemo razvino ari kutaura mabasa chokuita dambudziko ravo kushandiswa, uye vanogona zvinosiyana chimwe chokwadi: kupinzwa zvichikonzera chakakomba kukuvara kana kutyiswa nzira kukuvara mumwe kana mumwe kwemauto National upfumi, iyo vasarudzirwa mukufamba rinokosha kuongorora. Compensatory, kana chaiwo Anti-nokurasa mabasa kutakura ukama netsika mabasa, uye vari kuiswa zvinoenderana Zvaitongwa Board ECE.

Kana munhu uyo akaedza kutakura mhiri muganhu zvimwe zvinhu hakurevi basa rimwe muripo muripo, kudzivirira uye Anti-nokurasa basa, kuti rinovimba kuti administrative basa. Zvinokosha kucherechedza kuti magetsi kuyananisa tsika neizvi zhinji, apo vamiririri private nemauto vakakwanisa kuhwina nenharo chokuita kururama kwemashoko kugadzwa mamwe matanho Anti-nokurasa pachinhu nenhumbi dzavo.

Ongorora mitemo kuitika uye mamiriro ayo, musingadi kutyora chero mitemo nokuda kusaziva zvimwe zvinhu, uye kana zvakakodzera, nyore kukwanisa kudzivirira kodzero dzavo kumabasa kana mumatare.